What to do if the tax office enforces?

Have you already experienced an enforcement measure by the tax office? Or are you facing one right now? You need to pay attention to this!
Published by Patricia Lederer 01.09.2023 um 18:30 Uhr

Enforcement measures by the tax office are not unknown to many entrepreneurs, but also private individuals. They are very stressful and can quickly get you into trouble. Because as soon as your account is seized, you are unable to act and your everyday life or even your business are severely impaired. In the worst case scenario, you could face insolvency. Today, we would therefore like to give you a brief insight into the process of enforcement proceedings and show you what you should definitely pay attention to.

The tax claim

Enforcement always takes the form of an assessed tax. For example, when you submit your tax return or during a tax audit. You will then receive your tax assessment notice(s). If there is a claim from the tax office, there is a threat of enforcement measures in the event of non-payment. You should therefore definitely check whether the tax claim is justified and lodge an objection to be on the safe side. If enforcement measures are then taken, the tax claim is disputed and you have better options from the outset to take action against the claim or, if necessary, to consult your tax advisor or legal counsel.

You can find the appeals for the different types of tax here: Appeals tax office

If you cannot pay the tax claim straight away, file an objection and apply for payment in installments. You can do this here: Appeals with tax office installment payment request

If you have now lodged an objection, you are already on the safe side.

What can happen now?

If you have not paid the tax claim, you will receive a reminder after the payment deadline from the tax assessment notice has expired.

Please note: If your tax claim is not justified and you have already lodged an objection, you should seek legal advice now at the latest. If you don’t have a lawyer, we will be happy to help you.

You can book an initial consultation here: Do you need an individual initial consultation?

Why are we pointing this out to you? It’s quite simple. The reminder is followed by a notice of enforcement. This is followed by the threat of seizure! You should avoid garnishment at all costs!

Do you already have a garnishment? Then be sure to lodge an objection to this with our PepperPapers legal document: Contesting a tax office garnishment.

In addition, the tax office may send an enforcement officer to your business or home to check whether you have other assets and valuables that the tax office can seize. You can also take action against this. You can find the right legal document here: Objection to a visit from the tax office to your apartment, house or company

Conclusion

As you can see, there are many ways to defend yourself against enforcement by the tax office. In the best case scenario, however, you should avoid this by lodging an objection in advance. If you are unsure, you can book an individual initial consultation at any time and we will explain what you can do now.

Foto Patricia Lederer
Patricia Lederer
Author and managing director of PepperPapers

Patricia Lederer is a specialist lawyer for tax law, commercial and corporate law. Lederer specializes in national and international tax law and criminal tax law. She works in the areas of tax audits, tax investigations and represents clients in court proceedings before the tax courts nationwide, the Federal Fiscal Court, the Federal Constitutional Court and the European Court of Human Rights.
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